The law of tax-exempt organizations

Author(s)

• Hopkins, Bruce R.

Bibliographic Information

The law of tax-exempt organizations

Bruce R. Hopkins

（The Wiley nonprofit authority series）

Wiley, c2019

12th ed

• : hardback

Note

Includes bibliographical references and index

Description and Table of Contents

Description

Tax-exempt law explained, for lawyers and nonlawyers alike The Law of Tax-Exempt Organizations has, for decades, been the definitive single-volume source of legal information for nonprofit lawyers and managers alike. Author Bruce R. Hopkins is widely recognized as the leading authority on the subject; in this thoroughly revised Twelfth Edition, he provides all the updates you need to stay current on the latest changes to tax code, regulatory, and case law developments. Annual supplements available with the book will ensure that you don't miss any important updates. Making solid decisions about the future of any tax-exempt organization requires a firm and up-to-date understanding of the relevant tax and other law. This reference provides guidance on the latest developments in eligibility for tax exemption, the private inurement and private benefit doctrines, nonprofit governance, lobbying, political campaign activity, public charities, private foundations, donor-advised funds, unrelated business activities, reporting, disclosure requirements, and more. Understand the tax code, regulations, and case law pertaining to all categories of tax-exempt organizations Access the nonprofit law standard reference guide, written by the leading legal expert on tax-exempt organizations Prepare yourself to make well-founded strategic decisions about the current and future actions of your organization Review annual supplements that provide plain-English information on changes for each tax year Written in a practical format that's accessible to lawyers and non-lawyers alike, The Law of Tax-Exempt Organizations, Twelfth Edition, is a trustworthy resource for anyone involved in advising or managing charitable organizations, social welfare entities, associations, clubs, or any other type of tax-exempt entity.

Table of Contents

About the Authors xxiii Preface xxv About the Online Resources xxxi Book Citations xxxiii Part One: Introduction to The Law of Tax-Exempt Organizations 1 Definition of and Rationales for Tax-Exempt Organizations 3 2 Overview of Nonprofit Sector and Tax-Exempt Organizations 21 Part Two: Fundamentals of The Law of Tax-Exempt Organizations 3 Tax Exemption: Source and Recognition 33 4 Organizational, Operational, and Related Tests and Doctrines 39 5 Nonprofit Governance 87 Part Three: Tax-Exempt Charitable Organizations 6 Concept of Charitable 109 7 Charitable Organizations 139 8 Educational Organizations 207 9 Scientific Organizations 229 10 Religious Organizations 237 11 Other Types of Charitable Organizations 271 12 Public Charities and Private Foundations 285 Part Four: Other Tax-Exempt Organizations 13 Social Welfare Organizations 325 14 Business Leagues and Similar Organizations 337 15 Social Clubs 363 16 Labor, Agricultural, and Horticultural Organizations 379 17 Political Organizations 389 18 Employee Benefit Funds 403 19 Other Categories of Tax-Exempt Organizations 417 Part Five: Principal Exempt Organization Laws 20 Private Inurement and Private Benefit Doctrines 473 21 Intermediate Sanctions 521 22 Legislative Activities by Tax-Exempt Organizations 549 23 Political Campaign Activities by Tax-Exempt Organizations 577 24 Unrelated Business: Basic Rules 601 25 Unrelated Business: Modifications, Exceptions, Special Rules, and Taxation 675 Part Six: Acquisition and Maintenance of Tax Exemption 26 Exemption Recognition and Notice Processes 707 27 Administrative and Litigation Procedures 741 28 Operational Requirements 771 Part Seven: Interorganizational Structures and Operational Forms 29 Tax-Exempt Organizations and Exempt Subsidiaries 815 30 Tax-Exempt Organizations and For-Profit Subsidiaries 827 31 Tax-Exempt Organizations and Joint Ventures 843 32 Tax-Exempt Organizations: Other Operations and Restructuring 857 Index 873

by "Nielsen BookData"

Details

• NCID: BD05647398
• ISBN:
  • 9781119538042
• LCCN: 2018051887
• Country Code: us
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: Hoboken, N.J.
• Pages/Volumes: xxxiii, 893 p.
• Size: 26 cm
• Classification:
  • LCC : KF6449
  • DC23 : 343.7306/68
• Subject Headings:
  • LCSH : Nonprofit organizations -- Taxation -- Law and legislation -- United States
  • LCSH : Charitable uses, trusts, and foundations -- Taxation -- United States
• Parent Bibliography ID:
  • BB06363653